LiveLawBiz: Business Law Daily Round-Up: December 19, 2025

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20 Dec 2025 10:17 AM IST

  • LiveLawBiz: Business Law Daily Round-Up: December 19, 2025

    TAX

    “Illegal, Arbitrary & Colourable Exercise Of Power": Karnataka High Court Quashes Consolidated GST Show Cause Notice Clubbing Multiple FYs

    SVLDR Scheme Can't Be Invoked For Fresh SCN Issued After Deadline Even If Arising From Same Dispute: Delhi High Court

    Writ Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High Court

    GST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment Receipt From Bank

    Delhi High Court To Examine Whether Delhi Jal Board Qualifies As 'Local Authority' & Works Contract Services Would Attract 12% GST

    Customs Brokers Cannot Be Punished For Bona Fide Classification Claims Made On Basis Of Importer Instructions: CESTAT Mumbai

    Income Tax Act | S.54 Relief Cannot Be Denied Merely Due To Delay In Registration If Sale Proceeds Invested Within Time: ITAT Chennai

    Bombay High Court Quashes Tax Notices Issued Against Mumbai Company After SVLDRS Settlement

    Gujarat High Court Restores GST Registration Noting Payment Of Outstanding Tax, Interest, Late Fee In Electronic Cash Ledger

    Prosecution Can Be Initiated Without Waiting For ITAT Penalty Confirmation In High-Value Cases: Delhi High Court

    GST | Court Should Not Presume Denial Of Bail Is Rule: Punjab & Haryana High Court Grants Bail In ₹23.66 Cr Fake ITC Case

    Income Tax Act | Bombay High Court Allows Treaty-Based Cap Of 10% On DDT For Foreign Shareholder; Sets Aside BFAR Ruling

    Income Tax Act | S.153C Notices Unsustainable When Search For 'Other Person' Initiated After 01.04.2021: Madras High Court

    Customs Act | CESTAT Mumbai Quashes Aluminium Metal Scrap Valuation Enhancement; Says Rule 12 Safeguards Mandatory

    Customs | Bird Feather Used In Fashion Accessories, Ready-To-Wear Items For Luxury Brands Classifiable As 'Dyed': Mumbai AAR

    GST Department Can't Raise Fresh Demands For Pre-CIRP Period After Resolution Plan Approval: Delhi High Court

    GST Interest/Penalty Waiver Can't Be Denied For Initial Wrong RCM Payment Through ITC Once Cash Compliance Is Made: Orissa High Court

    Home Delivery Services By E-Commerce Platforms To Consumers Exempt From GST: West Bengal AAR

    Export Held Up Due To Conflicting Lab Reports: Delhi High Court Asks Customs To Decide Pan Masala Exporter's Plea

    Customs | Attending Weddings Can't Justify Indian Origin Foreigner Bringing Half Kilogram Gold Jewellery: Delhi High Court

    Fraudulent CENVAT Credit Allegations Involving Complex Facts Not Fit For Writ Jurisdiction: Delhi High Court

    IPR

    IPR Disputes On Same Issues Can Be Heard Together Even If Pending in Non-Commercial Courts: Delhi High Court

    Bombay High Court Bars Chandigarh Firm From Using Bunge India's 'LOTUS' Mark For Edible Oils

    Trimurti Films Sues Dharma, Saregama In Bombay High Court Over 'Saat Samundar Paar' Song In Upcoming Film

    Madras High Court Rejects Jaipur Restaurant's Co-Ownership Claim To 'Dasaprakash' Trademark

    ARBITRATION

    Delhi High Court Upholds Stay On ICC Arbitration In Oman-India Border Security Dispute, Dismisses MSA Global's Appeal

    Claimant Can Pursue Alternate Remedy For Severed Part Of Award Without Limitation Bar: Bombay High Court

    S. 37 Arbitration | Arbitral Awards Not Liable To Set Aside On Mere Error In Law Or Misappreciation Of Evidence: Supreme Court

    IBC

    Refusal Of Demand Notice at MCA-Registered Office Amounts To Valid Service: NCLAT

    GST Amnesty Relief Cannot Be Granted By Tribunal, Parties Must Approach Writ Courts: NCLT Mumbai

    Parliamentary Panel Pushes For Fast-Track Insolvency Courts, More NCLT Benches

    NCLT Delhi Clears First Stage of Haryana Distillery's Plan to Acquire 10 Companies

    Suspended Director Cannot Dispute Admitted Claim After Company Initiates CIRP On Same Debt: NCLAT

    RP Cannot Revisit Or Re-Decide RERA's Findings While Verifying Claims: NCLT Allahabad

    Relinquishment Of Development Rights Does Not Amount To Financial Debt: NCLT Delhi

    NCLT Mumbai Approves Timezone's Merger Plan To Consolidate Leisure And Entertainment Business

    Related Parties Misused Insolvency To Wipe Out Public Shareholding, NCLAT Sets Aside Techindia CIRP

    Ex-Director Cannot Claim Oppression For Lapses During His Tenure: NCLT Ahmedabad

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